Financial accounting is an important component of economic activities. In modern business activities the financial accounting becomes more and more actual. Business guidance is impossible without usage of right financial indicators, exactly the financial accounting should provide delivery of such information for appropriate customer. On financial accounting depends financial management and decision making on definition of profitability, purposeless and economic decision.
The ordered accounting also plays significant role in business functioning and success. In Georgia a large portion of a business66 depends upon the attracted capital (mainly business loans taken from commercial banks, overdrafts). In order to take the loan the necessary stage should be taken to define the firm liquidity, the assets cost, the obligations capacity and other. This information should be taken from book keeping entries